Case Laws-GST-Supreme Court

Supreme Court Holds GST Levy on Actionable Claims from Betting and Gambling is Constitutionally Valid; Clarifies Taxation of Online Gaming, Fantasy Sports, and Casinos

The Supreme Court has upheld the constitutional validity of GST on actionable claims arising from betting and gambling, including online gaming, fantasy sports, and casino transactions. The Court clarified that such activities, when involving stakes on uncertain outcomes, constitute betting and gambling for GST purposes, and that the 2023 amendments to the GST regime are clarificatory and retrospective.

Supreme Court Holds GST Levy on Actionable Claims from Betting and Gambling is Constitutionally Valid; Clarifies Taxation of Online Gaming, Fantasy Sports, and Casinos Read Post »

Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court

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Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court Read Post »

Pankaj Kumar Khandelwal @ Pankaj Khandelwal Vs. State of Jharkhand – Supreme Court

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Pankaj Kumar Khandelwal @ Pankaj Khandelwal Vs. State of Jharkhand – Supreme Court Read Post »

Simla Gomti Pan Products Pvt. Ltd. Vs. Commissioner of State Tax U.P. and Ors. – Supreme Court

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Simla Gomti Pan Products Pvt. Ltd. Vs. Commissioner of State Tax U.P. and Ors. – Supreme Court Read Post »

A.S. Met Corp. Pvt. Ltd. Vs. Deputy Commissioner (ST) (FAC) and Ors. – Supreme Court

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A.S. Met Corp. Pvt. Ltd. Vs. Deputy Commissioner (ST) (FAC) and Ors. – Supreme Court Read Post »

Where the Revenue seeks to classify a product under a residuary or entry different from that claimed by the assessee, the burden lies squarely upon it | Classification relates directly to chargeability, the onus of establishing applicability of a taxing entry rests upon the Department | Recourse to a residuary clause is permissible only when the goods cannot reasonably be brought within the ambit of any specific entry – Hamdard (Wakf) Laboratories Vs. Commissioner, Commercial Tax, U.P. Commercial – Supreme Court

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Where the Revenue seeks to classify a product under a residuary or entry different from that claimed by the assessee, the burden lies squarely upon it | Classification relates directly to chargeability, the onus of establishing applicability of a taxing entry rests upon the Department | Recourse to a residuary clause is permissible only when the goods cannot reasonably be brought within the ambit of any specific entry – Hamdard (Wakf) Laboratories Vs. Commissioner, Commercial Tax, U.P. Commercial – Supreme Court Read Post »

Monetary limit for non-filing of appeals or applications before the GSTAT, High Court, and Supreme Court, as fixed by the Circular dated 26.06.2024, is applicable even in respect of pending appeals | The Circular applies to both pending and future appeals – Commissioner of Commercial Tax and Ors. Vs. Vikaram Cement – Supreme Court

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Monetary limit for non-filing of appeals or applications before the GSTAT, High Court, and Supreme Court, as fixed by the Circular dated 26.06.2024, is applicable even in respect of pending appeals | The Circular applies to both pending and future appeals – Commissioner of Commercial Tax and Ors. Vs. Vikaram Cement – Supreme Court Read Post »

Where the incidence of tax has been passed on to consumers, the statutory mandate under Sections 54(5) and 57 of the CGST Act, 2017 requires the refund to be credited to the Consumer Welfare Fund, and courts cannot create a refund mechanism dehors the statute by directing adjustment through tariff or any alternative modality – Union of India and Anr. Vs. Torrent Power Ltd. – Supreme Court

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Where the incidence of tax has been passed on to consumers, the statutory mandate under Sections 54(5) and 57 of the CGST Act, 2017 requires the refund to be credited to the Consumer Welfare Fund, and courts cannot create a refund mechanism dehors the statute by directing adjustment through tariff or any alternative modality – Union of India and Anr. Vs. Torrent Power Ltd. – Supreme Court Read Post »

Where there is no material on record to establish service of show cause notice (SCN) on the assessee, the proceedings culminating in the ex parte Order-in-Original are vitiated for breach of natural justice – Srideva Sattva Pvt. Ltd. Vs. State of Haryana and Ors. – Supreme Court

Login Decoding Indian Tax Laws Password Email OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device Sign in with Google using your registered email address. Don’t have an account? Create a new account

Where there is no material on record to establish service of show cause notice (SCN) on the assessee, the proceedings culminating in the ex parte Order-in-Original are vitiated for breach of natural justice – Srideva Sattva Pvt. Ltd. Vs. State of Haryana and Ors. – Supreme Court Read Post »

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